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Current as of January 01, 2025 | Updated by Findlaw Staff
(a) In a tourism zone:
(1) the exemption from the admissions and amusement tax under § 4-104(g) of the Tax--General Article applies to qualifying tourism enterprises; and
(2) the property tax credits under §§ 9-268 and 9-269 of the Tax--Property Article apply.
(b) On or before July 1 preceding the effective date of its establishment, the political jurisdiction shall notify the Comptroller that a tourism district is established.
(c) A political subdivision that establishes a tourism zone shall notify the Comptroller of:
(1) any qualifying tourism enterprises to which the exemption from the admissions and amusement tax under § 4-104(g) of the Tax--General Article applies;
(2) the date on which the qualifying tourism enterprise qualified for the exemption; and
(3) the date, if any, on which the exemption for the qualifying tourism enterprise expires.
Cite this article: FindLaw.com - Maryland Code, Local Government § 18-403 - last updated January 01, 2025 | https://codes.findlaw.com/md/local-government/md-code-local-govt-sect-18-403/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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